On 9 October 2026, the Depok City Health Agency (Dinas Kesehatan Kota Depok) participated in a comprehensive tax compliance workshop organized by Kanwil DJP Jawa Barat III, addressing the unique tax obligations of Regional Government Work Units (SKPD) under Government Regulation (PP) Number 94/2010 on VAT Treatment for Government Agencies. The session covered: VAT collection on procurement of goods/services via e-Procurement (LKPP) platforms, withholding tax (PPh 22/23/26) mechanisms for vendor payments, and the filing of periodic VAT returns (SPT Masa PPN) and annual SPT for SKPDs designated as Taxable Entrepreneurs (PKP). A critical focus was the treatment of COVID-19 vaccine procurement and medical equipment imports under PMK-21/PMK.010/2021 (VAT exemption for pandemic-related goods), which requires specific endorsement from the Ministry of Finance. The workshop utilized case studies from Depok’s 2025 audit findings, where 12% of vendor payments lacked proper withholding evidence.
Key Takeaways
- SKPD as PKP Mandate: SKPDs conducting taxable deliveries exceeding IDR 4.8 billion annual turnover must register as PKP, issue e-Faktur, and report SPT Masa PPN monthly—non-compliance triggers Article 17 KUP Law sanctions (2% monthly interest + 50–150% penalty).
- Import VAT Deferral Facility: The session detailed the VAT Import Deferral (PPh 22 Import Befreit) for health agencies under PMK-115/PMK.010/2022, requiring bank guarantees and quarterly realization reports to DJP.
- Inter-Agency Data Exchange: Kanwil DJP Jawa Barat III and Depok City Government signed a Memorandum of Understanding for API-based data sharing between DJP’s e-Faktur and Depok’s e-Budgeting (SIAP) systems to auto-reconcile withholding tax credits.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement